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The Institute of Chartered Accountants of Sierra Leone was established by the Parliament of Sierra Leone on 12th May, 1988 (Act. No. 5 of 1988.)

The Institute determines what standards of knowledge and skill are to be attained by the persons seeking to become members of the Accountancy Profession. It maintains the standards so established and raises those standards from time to time, as circumstances may permit.

The Institute also secures in accordance with the provisions of the Act, the establishment and maintenance of the Register of Fellows, Associates entitled to practice as Accountants and Auditors in the country. It publishes from time to time a list of enrolled or registered persons in the registry and performs through the Council the functions conferred on it by the Act.